2024-11-13T17:00:07-05:00 2023-12-31 853667394 CORBIN & BIGGS PLLC 385-B HIGHLAND COLONY PARKWAY SUIT RIDGELAND MS 39157 990 2023-01-01 640926385 ECM GROUP HEALTH TRUST ECMG 6016058600 PO BOX 3300 RIDGELAND MS 391583300 MICHAEL CALLAHAN TRUSTEE/SEC-TREA 6016058600 2024-11-07 true false GEORGE M BIGGS JR P00912499 6019572001 2024-11-13 2023 2024-10-15 13:58:12Z X MICHAEL CALLAHAN PO 3300 RIDGELAND MS 39158 33916805 false X ECM.COOP X 2000 MS VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION UNDER IRS CODE SECTION 501(C)(9). 22 22 0 275106 0 31751823 32115189 222245 308042 188 8873 31974256 32432104 0 26289456 27927653 0 0 0 1815374 3235123 28104830 31162776 3869426 1269328 13751275 14754827 3782325 3428684 9968950 11326143 VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION UNDER IRS CODE SECTION 501(C)(9). false false PROVIDES MEDICAL, DENTAL, AND VISION BENEFITS TO MEMBERS OF PARTICIPATING EMPLOYERS. false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 6 0 0 true true false false false false false false false X 22 22 false false false false false true false true true false false false true true true false false false false false X KENDLE DEAN 6016058600 PO 3300 RIDGELAND MS 39158 X RON BARNES TRUSTEE 0.50 2.00 X 0 0 0 KEVIN BONDS TRUSTEE 0.50 2.00 X 0 0 0 MICHAEL CALLAHAN TRUSTEE/SEC- 8.00 32.00 X X 0 0 0 BRIAN CLARKE TRUSTEE 0.50 2.00 X 0 0 0 KENDLE DEAN TRUSTEE 0.50 2.00 X 0 0 0 KEVIN DODDRIDGE TRUSTEE-CHAI 0.50 2.00 X X 0 0 0 ROBERT DODSON TRUSTEE 0.50 2.00 X 0 0 0 CODY DURHAM DIRECTOR 0.50 2.00 X 0 0 0 SHAWN EDMONSON TRUSTEE 0.50 2.00 X 0 0 0 KEITH HAYWARD TRUSTEE 0.50 2.00 X 0 0 0 SCOTT HENDRIX TRUSTEE 0.50 2.00 X 0 0 0 KEITH HURT TRUSTEE 0.50 2.00 X 0 0 0 SEAN MCGRATH TRUSTEE 0.50 2.00 X 0 0 0 FRANKIE MOORMAN TRUSTEE 0.50 2.00 X 0 0 0 MICHAEL NEELY TRUSTEE 0.50 2.00 X 0 0 0 DAVID O'BRYAN TRUSTEE 0.50 2.00 X 0 0 0 TIM PERKINS TRUSTEE 0.50 2.00 X 0 0 0 CHRIS RHODES TRUSTEE 0.50 2.00 X 0 0 0 BRAD ROBINSON TRUSTEE 0.50 2.00 X 0 0 0 BARRY ROWLAND TRUSTEE 0.50 2.00 X 0 0 0 DARRELL SMITH TRUSTEE 0.50 2.00 X 0 0 0 RANDY SMITH VICE-CHAIRMA 0.50 2.00 X X 0 0 0 MATTHEW WARE TRUSTEE 0.50 2.00 X 0 0 0 false false false UMR 115 WWAUSAU AVENUE WAUSAU WI 54401 THIRD PARTY ADM 1261716 BSWIFT 500 W MONROE ST CHICAGO IL 60661 THIRD PARTY ADM 154351 ARCHIMEDES 278 FRANKIN ROAD BRENTWOOD TN 37027 THIRD PARTY ADM 139328 ROSS & YERGER 100 VISION DR SUITE 100 JACKSON MS 39211 CONSULTING 107487 4 CONTRIBUTIONS 32115189 32115189 32115189 275106 275106 1517637 1484701 32936 32936 32936 MISC. INCOME 8873 8873 8873 32432104 32156998 275106 27927653 26025 15918 1939938 1253242 31162776 0 0 0 214 214 4404016 2129429 1877004 2605380 101335 101380 7368706 9918424 13751275 14754827 38525 30847 3743800 3397837 3782325 3428684 X 9968950 11326143 9968950 11326143 13751275 14754827 1269328 87865 X false true X true false BENEFIT OBLIGATIONS 3397837 3397837 X 32519969 87865 87865 32432104 32432104 31028041 31028041 134735 134735 31162776 SCHEDULE D, PAGE 3, PART X THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S NET ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (CODE); AND ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE SPONSOR HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER HOWEVER, THE SPONSOR BELIEVES THAT THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE PLAN'S INVESTMENT PORTFOLIO. AS OF DECEMBER 31, 2023 AND 2022, THE FUND BALANCE OF THE TRUST, AS CALCULATED UNDER SECTION 419A OF THE CODE, EXCEEDED THE MINIMUM FUNDING REQUIREMENTS PRESCRIBED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE DEPARTMENT OF LABOR. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2021, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY ( OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SCHEDULE D, PAGE 4, PART XII, LINE 4B INCREASE IN CLAIMS PAYABLE 134,735 FORM 990, PAGE 1, ITEM B RETURN WAS AMENDED TO REPORT NUMBER OF 2023 1099'S ISSUED. THE INFORMATION WAS OMITTED FROM ORIGNAL FILING. FORM 990, PAGE 6, PART VI, LINE 7A YES FORM 990, PAGE 6, PART VI, LINE 11B THE 990 WAS REVIEWED BY THE PLAN MANAGEMENT AND THE PREPARING CPA PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ALL MEMBERS OF THE BOARD OF DIRECTORS OF THE ENTITY ARE ALSO MEMBERS OF THE BOARD OF DIRECTORS OF THE ELECTRIC COOPERATIVES OF MISSISSIPPI, A 501 C 6 ORGANIZATION AND MEMBER OF THE ENTITY. AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM IS CIRCULATED BY THE BOARD OF DIRECTORS OF THE ELECTRIC COOPERATIVES OF MISSISSIPPI AND SERVES AS THE CONFLICT OF INTEREST DISCLOSURE OF THIS BOARD. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS,CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. ELECTRIC COOPERATIVES OF MS PO BOX 3300 RIDGELAND MS 39158 640200697 TRADE ASSN 501C6 N/A false ALCORN COUNTY ELECTRIC POWER ASSN N/A false COAHOMA ELECTRIC POWER ASSN N/A false COAST ELECTRIC POWER ASSN N/A false DELTA ELECTRIC POWER ASSN N/A false DIXIE ELECTRIC POWER ASSN N/A false MAGNOLIA ELECTRIC POWER ASSN N/A false MONROE COUNTY ELECTRIC POWER ASSN N/A false NORTH CENTRAL ELECTRIC POWER ASSN N/A false NORTH EAST ELECTRIC POWER ASSN N/A false NATCHEZ TRACE ELECTRIC POWER ASSN N/A false PONTOTOC ELECTRIC POWER ASSN N/A false PRENTISS COUNTY ELECTRIC POWER ASSN N/A false PEARL RIVER VALLEY ELEC POWER ASSN N/A false SOUTHWEST MISS ELECTRIC POWER ASSN N/A false TALLAHATCHIE VALLEY ELEC POWER ASS N/A false TISHOMINGO ELECTRIC POWER ASSN N/A false TWIN COUNTY ELECTRIC POWER ASSN N/A false TOMBIGBEE ELECTRIC POWER ASSN N/A false YAZOO COUNTY ELECTRIC POWER ASSN N/A false SOUTHERN PINE ELEC POWER ASSN N/A false 4-COUNTY ELECTRIC POWER ASSOCIATION N/A false ECM HEALTH GROUP INC PO BOX 3300 RIDGELAND MS 39158 203033363 PLAN SPON. MS N/A C CORP false false false false false false false false false false false false false false true true false false false false